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Intra-community supply

An intra-Community supply concerns goods supplied from one EU Member State to a business customer in another under the relevant VAT rules. It is not synonymous with every international online sale.[1]

Verify the customer and evidence the movement of goods. A foreign billing address alone is insufficient substantiation. Consumer sales and special product categories may require different treatment.

Content updated:

Sources

  1. Cross-border VAT rates in Europe - Your Europe

Compiled with AI assistance using public sources. General explanation, not individual legal or tax advice. Describing a concept does not mean Zoloo offers it as a feature.